ves unto a Brahmana a
bull well-broken and capable of bearing burdens, possessed of strength
and young in years, disinclined to do any mischief, large-sized and
endued with energy, enjoys those regions, that are reserved for givers of
kine. He is regarded as a proper person for receiving a cow in gift who
is known to be mild towards kine, who takes kine for his refuge, who is
grateful, and who has no means of subsistence assigned unto him. When an
old man becomes ill, or when a Brahmana intends to perform a sacrifice,
or when one wishes to till for agriculture, or when one gets a son
through the efficacy of a Homa performed for the purpose, or for the use
of one's preceptor, or for the sustenance of a child (born in the usual
way), one should give away a beloved cow. Even these are the
considerations that are applauded (in the matter of making gifts of kine)
in respect of place and time. The kine that deserve to be given away are
those that yield copious measures of milk, or those that are well-known
(for their docility and other virtues), or those that have been purchased
for a price, or those that have been acquired as honoraria for learning,
or those that have been obtained in exchange by offering other living
creatures (such as sheep and goats, etc.), or those that have been won by
prowess of arms, or those that have been gained as marriage-dower (from
fathers-in-law and other relations of the wife)."

"'"Nachiketa continued, 'Hearing these words of Vaivaswata, I once more
addressed him, saying, "What are those objects by giving which, when kine
are not procurable, givers may yet go to regions reserved for men making
gifts of kine?" Questioned by me, the wise Yama answered, explaining
further what the end is that is attainable by making gifts of kine. He
said, "In the absence of kine, a person by making gifts of what has been
regarded as the substitute of kine, wins the merit of making gifts of
kine. If, in the absence of kine, one makes a gift of a cow made of ghee,
observant of a vow the while, one gets for one's use these rivers of ghee
all of which approach one like an affectionate mother approaching her
beloved child. If, in the absence of even a cow made of ghee, one makes a
gift of a cow made of sesame seeds, observing a cow the while, one
succeeds with the assistance of that cow to get over all calamities in
this world and to enjoy great happiness hereafter from these rivers of
milk that thou beholdest! If in